DEPOTTER JOHN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEPOTTER JOHN
Largest movements
- Tangible fixed assets -€105,179
down €105,179 (-30.9%), from €340,777 to €235,597
of which Leasing and similar rights: -€95,227
- Receivables within one year -€11,557
down €11,557 (-15.7%), from €73,776 to €62,219
of which Trade receivables: -€11,521
- Deferred charges and accrued income +€7,817
up €7,817, from €0 to €7,817
- Cash -€6,651
down €6,651 (-19.8%), from €33,535 to €26,884
mainly Trade debts (-€97,787) and Debts after one year (-€81,977)
- Trade debts -€97,787
down €97,787 (-82.3%), from €118,887 to €21,101
- Other debts +€97,570
up €97,570 (+244%), from €39,934 to €137,504
- Debts after one year -€81,977
down €81,977 (-42.9%), from €190,966 to €108,989
- Profit (loss) carried forward -€36,786
down €36,786 (-121%), from -€30,395 to -€67,181
- Gross operating margin -€5,513
down €5,513 (-6.7%), from €81,819 to €76,305
- Financial income -€2,356
down €2,356 (-66.4%), from €3,551 to €1,194
- Financial charges -€1,575
down €1,575 (-23.6%), from €6,685 to €5,110
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €589,699 | €471,680 | -€118,019 | -20.0% |
| Fixed assets | 21/28 | €351,039 | €244,616 | -€106,423 | -30.3% |
| Intangible fixed assets | 21 | €10,263 | €9,019 | -€1,244 | -12.1% |
| Tangible fixed assets | 22/27 | €340,777 | €235,597 | -€105,179 | -30.9% |
| Plant, machinery and equipment | 23 | €21,563 | €13,855 | -€7,708 | -35.7% |
| Furniture and vehicles | 24 | €1,790 | €1,007 | -€783 | -43.8% |
| Leasing and similar rights | 25 | €315,963 | €220,736 | -€95,227 | -30.1% |
| Other tangible fixed assets | 26 | €1,461 | €0 | -€1,461 | -100% |
| Current assets | 29/58 | €238,660 | €227,064 | -€11,596 | -4.9% |
| Stocks and contracts in progress | 3 | €131,348 | €130,143 | -€1,205 | -0.9% |
| Stocks | 30/36 | €131,348 | €130,143 | -€1,205 | -0.9% |
| Amounts receivable within one year | 40/41 | €73,776 | €62,219 | -€11,557 | -15.7% |
| Trade receivables | 40 | €73,740 | €62,219 | -€11,521 | -15.6% |
| Other amounts receivable | 41 | €36 | €0 | -€36 | -100% |
| Cash at bank and in hand | 54/58 | €33,535 | €26,884 | -€6,651 | -19.8% |
| Deferred charges and accrued income | 490/1 | €0 | €7,817 | +€7,817 | |
| Total equity and liabilities | 10/49 | €589,699 | €471,680 | -€118,019 | -20.0% |
| Equity | 10/15 | €152,014 | €115,228 | -€36,786 | -24.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €172,409 | €172,409 | = | 0.0% |
| Distributable reserves | 133 | €172,409 | €172,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,395 | -€67,181 | -€36,786 | -121% |
| Amounts payable | 17/49 | €437,685 | €356,452 | -€81,233 | -18.6% |
| Amounts payable after more than one year | 17 | €190,966 | €108,989 | -€81,977 | -42.9% |
| Financial debts | 170/4 | €190,966 | €108,989 | -€81,977 | -42.9% |
| Amounts payable within one year | 42/48 | €246,710 | €247,454 | +€743 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €85,271 | €81,977 | -€3,293 | -3.9% |
| Trade debts | 44 | €118,887 | €21,101 | -€97,787 | -82.3% |
| Suppliers | 440/4 | €118,887 | €21,101 | -€97,787 | -82.3% |
| Taxes, remuneration and social security | 45 | €2,618 | €6,871 | +€4,253 | +162% |
| Taxes | 450/3 | €2,618 | €6,871 | +€4,253 | +162% |
| Other amounts payable | 47/48 | €39,934 | €137,504 | +€97,570 | +244% |
| Accrued charges and deferred income | 492/3 | €9 | €9 | +€1 | +8.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,541 | €108,475 | -€66 | -0.1% |
| Other operating charges | 640/8 | €639 | €654 | +€15 | +2.3% |
| Non-recurring operating charges | 66A | - | €47 | +€47 | |
| Gross operating margin | 9900 | €81,819 | €76,305 | -€5,513 | -6.7% |
| Operating profit (loss) | 9901 | -€27,361 | -€32,871 | -€5,509 | -20.1% |
| Financial income | 75/76B | €3,551 | €1,194 | -€2,356 | -66.4% |
| Recurring financial income | 75 | €3,551 | €1,194 | -€2,356 | -66.4% |
| Financial charges | 65/66B | €6,685 | €5,110 | -€1,575 | -23.6% |
| Recurring financial charges | 65 | €6,685 | €5,110 | -€1,575 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€30,495 | -€36,786 | -€6,290 | -20.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€30,495 | -€36,786 | -€6,290 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,495 | -€36,786 | -€6,290 | -20.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.